**Executive Summary**
The Ministry of Finance, via the Central Board of Direct Taxes, issued Notification S.O. 1535(E) on March 24, 2026, to grant tax exemptions to the ‘District Legal Service Authority’, Karnal (PAN: AAALC0999G). The exemption applies to specific categories of income under section 10(46) of the Income-tax Act, 1961. This notification is effective for assessment years 2023-2024 to 2027-2028, contingent upon the authority meeting specific operational and compliance conditions.
**Key Points / Main Content**
**Specified Exempt Incomes**
* Grants received from the Punjab and Haryana High Court, the National Legal Services Authority, and the Haryana State Legal Services Authority.
* Grants or donations received from the Central Government or the State Government of Haryana.
* Amounts received under orders issued by the Court.
* Fees collected as recruitment application fees.
* Interest earned on bank deposits.
**Operational Conditions for Exemption**
* The District Legal Service Authority, Karnal, must not engage in any commercial activity.
* The nature of the specified income and the activities of the body must remain unchanged throughout the relevant financial years.
* The authority is required to file returns of income in accordance with section 139(4C)(g) of the Income-tax Act, 1961.
**Compliance and Enforcement**
* Failure to comply with the specified conditions may lead to the withdrawal of the tax exemption.
* Non-compliance may result in the initiation of penal actions under the provisions of the Income Tax Act, 1961.
**Period of Applicability**
* The notification is deemed to have been applied for assessment years 2023-2024 to 2025-2026.
* It is further applicable for the assessment years 2026-2027 and 2027-2028.
* The retrospective application is certified not to adversely affect any person.
**Impact Analysis**
**District Legal Service Authority, Karnal**
**Impact**
The authority is granted tax-exempt status on its primary sources of revenue, including grants, court-ordered amounts, and interest. This retrospective and prospective exemption (AY 2023-24 to 2027-28) provides financial relief and legal certainty regarding its tax liabilities.
**Action Required**
The authority must ensure it does not engage in commercial activities and maintains the consistency of its income sources. It must strictly adhere to filing annual income tax returns as per the statutory requirements of the Income-tax Act.
**Central Board of Direct Taxes (CBDT) / Income Tax Department**
**Impact**
The department is responsible for overseeing the authority's compliance with the exemption conditions. It retains the power to withdraw benefits and initiate penal action if the conditions of the notification are violated.
**Action Required**
The department must monitor the authority's filings and activities to ensure that the nature of income remains unchanged and that no commercial activities are conducted during the specified assessment years.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation providing the legal framework for the notification of tax exemptions under Section 10(46).
District Legal Service Authority, Karnal: The specific entity in Haryana notified to receive income tax exemptions for specified grants, court-ordered amounts, and interest.
Legal Services Authorities Act, 1987: The central act under which the District Legal Service Authority was constituted and receives its statutory mandate.
Central Board of Direct Taxes (CBDT): The regulatory department within the Ministry of Finance responsible for issuing the notification and overseeing income tax compliance.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-24032026-271251
CG-DxLx-xEG-I2D4H0x3x2x0 26-271251
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1470] नई दिल्ली, मगं लिार, माच ड24, 2026/चत्रै 3, 1948 13, 1947 26/पौष 17, 1947
No. 1470] NEW DELHI, TUESDAY, MARCH 24, 2026/CHAITRA 3, 1948 ss, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 24 माच,ड 2026
का.आ. 1535(अ).—केंद्र सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (46) द्वारा
प्रित्त िजियों का प्रयोग करते हुए, हररयाणा सरकार द्वारा जिजध सेिा प्राजधकरण अजधजनयम, 1987 (केंद्रीय अजधजनयम
संख्या 1987 का 39) की धारा 9 की उपधारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए हररयाणा राज्य के प्रत्येक जिल े
के जलए गरित 'जिला जिजध सिे ा प्राजधकरण', करनाल (पनै : AAALC0999G) को जनम्नजलजखत जनर्िडष्ट आय के संबंध में,
उि खंड के प्रयोिनों के जलए, अजधसूजचत करती ह,ै अर्ाडत्:-
(क) पंिाब और हररयाणा उच्च न्यायालय, केंद्रीय प्राजधकरण (अर्ाडत राष्ट्रीय जिजध सेिा प्राजधकरण) और
राज्य प्राजधकरण (अर्ाडत हररयाणा राज्य जिजध सेिा प्राजधकरण) से जिजध सेिा प्राजधकरण अजधजनयम,
1987 के प्रयोिनों के जलए प्राप्त अनिु ान;
(ख) केंद्र सरकार या हररयाणा राज्य सरकार से जिजध सेिा प्राजधकरण अजधजनयम, 1987 के प्रयोिनों के
जलए प्राप्त अनुिान या िान;
2142 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ग) न्यायालय के आिेिानुसार प्राप्त राजि;
(घ) भती आिेिन िल्ु क के रूप में प्राप्त िल्ु क; और
(ङ) बैंक िमा राजियों पर अर्ितड ब्याि।
2. यह अजधसूचना करनाल जिला जिजध सेिा प्राजधकरण द्वारा जनधाडररत ितों के अधीन प्रभािी होगी।
(क) दकसी भी प्रकार की िाजणजज्यक गजतजिजध म ेंसंलग्न नहीं होगा;
(ख) गजतजिजधयााँ और जनर्िष्टड आय की प्रकृजत पूरे जित्तीय िषों के िौरान अपररिर्तडत रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4सी) के खडं (छ) के प्रािधान के अनुसार
आयकर ररर्डन िाजखल करेगा।
2.1 इन ितों का पालन न करन े पर आयकर अजधजनयम, 1961 के प्रािधानों के तहत िंडात्मक कारडिाई िुरू की िा
सकती ह ैऔर अजधजनयम की धारा 10(46) के तहत िी गई छूर् िापस ली िा सकती ह।ै
3. यह अजधसूचना जनधाडरण िष ड 2023-2024 स े 2025-26 के जलए लाग ू मानी िाएगी और जनधाडरण िष ड 2026-
2027 और 2027-2028 के संबंध में लाग ूहोगी।
[अजधसूचना स.ं 28/2026 /फा. सं. 300196/7/2026-आईर्ीए-I]
हरिेि ससंह, अिर सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को भूतलक्षी प्रभाि िेन े से (बोडड/आयकर जिभाग के समक्ष आिेिन िाजखल
करने के िषड से प्रभािी) लागू करने स ेदकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ रहा ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th March, 2026
S.O. 1535(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961
(43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘District Legal Service
Authority’, Karnal (PAN AAALC0999G), constituted by Government of Haryana for every District in the State of
Haryana in exercise of powers conferred by sub-section (1) of section 9 of the Legal Services Authorities Act, 1987
(Central Act No. 39 of 1987), in respect of the following specified income arising to that body, namely:-
(a) Grants received from the Punjab and Haryana High Court, Central Authority i.e. National Legal
Services Authority and State Authority i.e. Haryana State Legal Services Authority for the purposes
of the Legal Services Authorities Act, 1987;
(b) Grants or donation received from the Central Government or the State Government of Haryana for
the purpose of the Legal Services Authorities Act, 1987;
(c) Amount received under the order of the Court;
(d) Fee received as recruitment application fee; and
(e) Interest earned on bank deposits.
2. This notification shall be effective subject to the conditions that ‘District Legal Service Authority’, Karnal-
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial
years; and[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of
section 139 of the Income-tax Act, 1961.
2.1 Failure to comply with these conditions may result in initiation of penal action under provision of Income
Tax Act, 1961 and withdrawal of the exemption granted u/s 10(46) of the Act.
3. This notification shall be deemed to have been applied for assessment years 2023-2024 to 2025-26 and shall
apply with respect to the assessment years 2026-2027 and 2027-2028.
[Notification No. 28 /2026 /F. No. 300196/7/2026-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect (with effect from the year of
filing of application before the Board/ Income Tax Department) to this notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.